§ *MR. PLUMMER (Newcastle-on-Tyne)I beg to ask Mr. Chancellor of the Exchequer whether he can state when and under what circumstances the tax already paid upon coal shipped for export under contracts made before 19th April, 1901, which have since been duly filed and returned by the Customs authorities, will be refunded.
§ SIR M. HICKS BEACHThe duty already paid upon coal shipped for export under any pre-Budget contracts which may be accepted and registered by the Board of Customs will be refunded by them upon verification of the shipments under the contracts.
§ *MR. PLUMMERI beg to ask Mr. Chancellor of the Exchequer whether, in view of the fact that the person responsible for placing the coal f.o.b. is, upon the Tyne, usually not the person who enters the coal for shipment, he can state who, under these circumstances, is responsible for' paying the export duty.
§ SIR M. HICKS BEACHThe person who enters the coal for shipment is the person to whom the Board of Customs look for payment of the export duty.